أثر التخصص القطاعي للمراجع الخارجي في الحد من ممارسات ادارة الارباح

من وجهة نظر المراجعين الخارجيين المختصين بمراجعة المصارف المدرجة في سوق المال الليبي

Abstract

This study aimed to determine the impact of the sectorial specialization of the external auditor for reducing the profit management practices in the commercial banks listed on the Libyan stock market. The descriptive analytical method was used by designing a questionnaire to collect data related to the sectorial specialization of the external auditor and the profit management practices. The questionnaire distributed to the external auditors of the Libyan commercial banks listed in the Libyan capital market in Tripoli through field visits to the responsible authorities. The sample included the three categories with (150) individuals, (146) questionnaires were distributed and (130) questionnaires were valid for use in statistical analysis from the total of the auditors listed in the Central Bank of Libya register. In analyzing the answers of the questionnaire, the study reached a number of results, the most important of which are: There is a statistically significant impact of the sectorial specialization of the external auditor for reducing the profit management practices by the banks' departments listed in the Libyan Capital Market. It also noted that there are fundamental differences in the impact of the sectorial specialization of the external auditor in reducing profit management practices, due to the different working environment of the study sample.